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同被引文献11
1B. W. Hamilton, Is the Property Tax a Benefit Tax ? In G. R. Zodrow (eds.), Local Provision of Public Services : The TieboutModel After Twenty Five Years. New York: Academic Press, 1983, pp. 85-107.
2George R. Zodrow, The Property Tax as a Capital Tax: A Room with Three Views. National Tax Journal, Vol. 54, No. 1, 2001, pp. 139-156.
3Jan K. Brueckner, Property Values, Local Public Expenditure, and Economic Efficiency. Journal of Public Economics, Vol. 11, No. 2, 1979, pp. 223-246.
4Lin Chuan, A General Equilibrium analysis of Property Tax Incidence. Journal of Public Economics, Vol. 29, No. 1, 1986, pp. 113-132.
5Peter Mieszkowski, The Property Tax: An Excise Tax or a Profits Tax? Journal of Public Economics, Vol. 1, No. 1, A pril, 1972, pp. 73-96.
6Richard M. Bird and Enid Slack, Land and Property Taxation Around the World : A Review. Word Bank, March 2002, pp. 52-53.
7Robert S. Mclntyre and Robert Denk, etc. , Who Pay? A Distributional Analysis of the Tax Systems in All 50 States (2^nd Edition). Working Paper of Institute on Taxation and Economic Policy, 2003.
8Vytautas Sulija and Gintautas Sulija, Reform of the Property Tax and Problems of Real Estate Appraisal for Taxation Purposes in Transitional Economies of Central and Eastern Europe. Lincoln Institute of Land Policy Working Paper (WP05VSI), 2005, pp. 19-20.
9William A. Fischel, Homevoters, Municipal corporate Governance, and the Benefit View of the Property Tax. National Tax Journal, Vol. 54, No. 1, 2001, pp. 157-174.
10Tyson Slocum, Robert G. Lynch, Michael P. Ettlinger and Matthew W. Gardner, Choices for Iowa Building a Better Tax System, Working Paper of Institute on Taxation and Economic Policy, September 1998, p. 37.
